WHICH STATUS IS APPLICABLE FOR PAN APPLING & RETURN FORM

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This query is : Resolved

rajesh (Querist)

04 August 2009 DEAR SIR/MADAM

AN ORGANIZATION REGISTERED U/S 25 OF COMPANIES ACT 1913 THIS ORGANIZATION APPLIED ITS PAN WHICH STATUS I.E. TRUST/AOP/COMPANY. PLEASE TELL
IF we are applied PAN AOP and we filed These organization Returns which FOrm i.e. ITR-5 OR ITR-6. AND IF DURING THE YEAR ORGANIZATION IS COVERED UNDER LOSS ALSO COMPULSORY FILE THROUGH E-FILING OR MANUAL FILING. ITS VERY URGENT SIR. PLEASE TELL

THANKS IN ADVANCE

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

04 August 2009 ITR-5 for AOP's.

ITR-6 is for companies ie for those who took PAN in the status of companies.

rajesh

rajesh (Querist)

04 August 2009 Warrier Sir as per INCOME TAX ACT REGISTERED U/S 25 OF COMPANIES ACT 1913 ORGANIZATION PAN APPLIED UNDER WHICH STATUS AS PER ITACT PLASE TELL

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

03 August 2025 For an organization registered under Section 25 of the Companies Act, 1913 (now Section 8 under the Companies Act, 2013), here’s the clarity you need:

PAN Application Status:
Such an organization is a Company under Income Tax law.

Therefore, the correct status for PAN application is "Company" (NOT AOP or Trust).

Income Tax Return Filing:
If PAN was applied under AOP, that is incorrect for a Section 25 company.

For return filing:

Use ITR-6, which is meant for companies other than those claiming exemption under Section 11.

If the organization claims exemption under Section 11 (like charitable activities), ITR-7 is applicable.

ITR-5 is for AOPs, Partnership firms, LLPs etc., NOT for companies.

Filing Mode:
For companies, filing e-filing is mandatory, irrespective of whether the company has profit, loss, or nil income.

Manual filing is generally not allowed for companies.

Summary:
Aspect Correct Option
PAN Application Company
Income Tax Return ITR-6 (or ITR-7 if claiming exemption u/s 11)
Filing Mode Compulsory E-filing

If PAN is wrongly applied under AOP, you should correct the PAN details to show status as Company for proper compliance.

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